GTL Summary:

Article 10 establishes the framework for Voluntary Disclosures. It mandates that a Taxable Person must submit a Voluntary Disclosure if they discover that a previously submitted Tax Return or Tax Assessment under-calculated the Payable Tax. Conversely, if the error resulted in an over-calculation of tax, they may submit a disclosure. It also covers errors in refund applications and non-financial errors in Tax Returns. The Executive Regulations detail the submission process and the application of associated Administrative Penalties.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 10
Country: 🇦🇪 UAE
Location: Part 2 - Tax Obligations › Chapter 4 - Voluntary Disclosure
Order: 10
Last updated at: 2025-12-19 09:23:02 UTC

Part 2 - Tax Obligations

Chapter 4 - Voluntary Disclosure

Article 10

  1. If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment issued by the Authority is incorrect, which resulted in a calculation of Payable Tax according to the Tax Law being less than it should have been, the Taxable Person shall submit a Voluntary Disclosure.

  2. If a Taxpayer becomes aware that a Tax refund application submitted to the Authority is incorrect, which resulted in the calculation of a refund amount to which he is entitled according to the Tax Law being more than it should have been, the Taxpayer shall submit a Voluntary Disclosure.

  3. If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment issued by the Authority is incorrect, which resulted in the calculation of Payable Tax according to the Tax Law being more than it should have been, the Taxable Person may submit a Voluntary Disclosure.

  4. If a Taxpayer becomes aware that a Tax refund application submitted to the Authority is incorrect, which resulted in the calculation of a refund amount to which he is entitled according to the Tax Law being less than it should have been, the Taxpayer may submit a Voluntary Disclosure.

  5. If the Taxpayer discovers an error or omission in the Tax Return submitted to the Authority, where there is no difference in the amount of Due Tax, the Taxpayer must correct such return by submitting a Voluntary Disclosure.

  6. The Executive Regulations shall set out the detailed provisions relating to submitting a Voluntary Disclosure to the Authority and the method of application of Administrative Penalties imposed prior to the Voluntary Disclosure.

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Article 9 - Determination of Payable Tax
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